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The Impact of departmental interdependencies and management accounting system use on subunit performance

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  • Jonas Gerdin

Abstract

This study examines the effect of departmental interdependencies and the use of management accounting information for decision-making on subunit performance. It is proposed that higher levels of departmental interdependence are associated with (i) the use of greater amounts of MAS information during task execution and (ii) a greater frequency of MAS information use, which, in turn, are associated with higher subunit performance. The empirical analysis based on data collected from 132 production managers through a survey provides some support for the proposition of an indirect effect of interdependence on subunit performance, acting through a use of greater amounts of MAS information for decision-making, but not for the proposition of an indirect effect acting through a more frequent use of MAS information. Furthermore, additional analyses indicate that the impact of the use of greater amounts of MAS information on subunit performance is substantially more positive for departments experiencing higher levels of interdependence compared with those experiencing lower levels.

Suggested Citation

  • Jonas Gerdin, 2005. "The Impact of departmental interdependencies and management accounting system use on subunit performance," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 297-327.
  • Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:297-327
    DOI: 10.1080/09638180500043485
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    Cited by:

    1. Nikolaos Theriou & Vassilis Aggelidis, 2014. "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-38.
    2. Garrido-Vega, Pedro & Ortega Jimenez, Cesar H. & de los Ríos, José Luis Díez Pérez & Morita, Michiya, 2015. "Implementation of technology and production strategy practices: Relationship levels in different industries," International Journal of Production Economics, Elsevier, vol. 161(C), pages 201-216.
    3. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    4. Naranjo-Gil, David & Hartmann, Frank, 2007. "Management accounting systems, top management team heterogeneity and strategic change," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 735-756.
    5. JORISSEN, Ann & REHEUL, Anne-Mie & LAVEREN, Eddy & MARTENS, Rudy, "undated". "Short-term planning Ssphistication in SMEs: The relationship with strategy and perceived environmental uncertainty," Working Papers 2006022, University of Antwerp, Faculty of Applied Economics.
    6. Gerdin, Jonas & Greve, Jan, 2008. "The appropriateness of statistical methods for testing contingency hypotheses in management accounting research," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 995-1009.

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